{
  "url": "https://openlegislation.uk/social-security-miscellaneous-amendments-no-2-regulations-2015/regulation-38",
  "json_url": "https://openlegislation.uk/social-security-miscellaneous-amendments-no-2-regulations-2015/regulation-38.json",
  "legislation": "uksi/2015/478",
  "legislation_title": "The Social Security (Miscellaneous Amendments No. 2) Regulations 2015",
  "legislation_url": "https://openlegislation.uk/social-security-miscellaneous-amendments-no-2-regulations-2015",
  "path": "regulation/38",
  "kind": "regulation",
  "number": "38",
  "heading": "Amendment of the Employment and Support Allowance Regulations 2013",
  "text": "Regulation 84(3)(a) (deduction of tax and contributions for self-employed earners) of the Employment and Support Allowance Regulations 2013 is amended as follows—\n(a) for “section 11(1) or, as the case may be, (3)” substitute “section 11(2) or, as the case may be, (8)”; and\n(b) for “small earnings exception” substitute “small profits threshold”.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "footnote",
      "label": "f1",
      "text": "S.I. 2013/379."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2015/478/regulation/38",
    "retrieved_at": "2026-10-28T23:45:05.786000+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}